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Mali Withholding tax rates

Mali Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.

The withholding taxes Mali levies at source on payments to non-residents - the impot sur les revenus des valeurs mobilieres (IRVM) on dividends and interest, and the retenue a la source of CGI articles 94-97 on remuneration for economic activity by persons without a permanent professional installation in Mali (services, royalties, public contracts) - each at its domestic statutory rate before any double-tax convention relief. Imposed by the Code general des impots, administered by the Direction generale des impots (DGI).

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Current valuestructured — see the API
In force from—
Official sourceMali, Code general des impots (DGI official online text, dgi.gouv.ml): art. 42 (L.F.2012, L.F.2013) - '10% pour les dividendes distribues. Ce taux est ramene a 7% pour les dividendes distribues par les societes cotees...; 6% pour les revenus des obligations...; 9% pour les interets... des depots a vue ou a echeance fixe et des comptes courants; 15% pour les lots...; 18% pour tous les autres revenus'; arts. 94-97 - retenue on persons 'n'ayant pas au Mali d'installation professionnelle permanente', art. 96 - 'deduction forfaitaire de 50%' (services) / '90%' (marches), art. 97 (L.F.2013) - 'Le taux de la retenue est fixe a 30%'
Last verified2026-08-10
Verificationprimary — No verification limitation recorded — read from the official source cited.
Quoted from the DGI's own online consolidation of the CGI, whose most recent amendment flags on these articles are Loi de finances 2013; later finance laws were not seen to have altered these rates in the official text as published, but the consolidation's currency date is not stated on the page.
Provenancesource fingerprint

What this value means

THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Mali withholds under the IRVM at six tariff tiers and under the non-resident retenue at effective rates that depend on a forfaitary expense deduction. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Art. 94 opens 'sous reserve de l'application de conventions fiscales de non double imposition'. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. THE NON-RESIDENT RETENUE IS NOMINALLY 30% ON A REDUCED BASE. Art. 97 fixes the rate at 30%, but art. 96 first strikes a forfaitary charge deduction from gross receipts: 50% for services (and the royalty-type sums of art. 94(b)), giving an EFFECTIVE 15% OF GROSS, and 90% for works/supply contracts (marches), giving an EFFECTIVE 3% OF GROSS. The effective rates are served. NO effective_from IS SERVED: the DGI text flags the served rates as set by Lois de finances 2012 and 2013 without stating commencement dates per rate, and we do not supply dates from memory.

Get it programmatically

curl https://afriref.dev/v1/ml/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/ml/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ml/withholding-tax

Other Mali series: BCEAO Minimum Bid Rate (taux minimum de soumission) · Taxe sur la Valeur Ajoutee (TVA) - standard rate · VAT registration threshold · Salaire Minimum Interprofessionnel Garanti (SMIG) · Public Holidays (Fetes legales) · inflation rate (CPI) · Impot sur les Societes (IS) - standard rate · Statutory interest (taux de l'intérêt légal) · Impot sur les Traitements et Salaires (ITS) - progressive schedule · Statutory social-insurance contributions

The same figure elsewhere: Mauritius · Morocco · Mozambique · Namibia · Niger · all 34